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Tick tick (commodity) boom: condicionantes das propostas de taxação de commodities na América Latina
(Universidade Federal de Santa MariaBrasilCiência PolíticaUFSMPrograma de Pós-Graduação em Relações InternacionaisCentro de Ciências Sociais e Humanas, 2022-09-05)
In this Master’s thesis, I examine the explanatory capacity of the commodity boom as an incentive for taxation
proposals in Latin America by tackling the following puzzle: what is the relationship between the commodity
price ...
Commodity Taxation and Social Insurance
(Escola de Pós-Graduação em Economia da FGV, 2002)
We investigate optimal commodity taxation in a social insurance framework based on Varian (1980). We show that the tax prescriptions in this moral hazard framework are notably similar to those derive<! from models based ...
Redistribution with ex-ante unobserved choice
(Escola de Pós-Graduação em Economia da FGV, 2003-10-02)
Introducing dynamics to Mirrlees' (1971) optimal taxation model creates a whole new set of issues that are only starting to be investigated in the literature. When choices are made before one's realizing her productivity ...
O incentivo fiscal como oportunidade de crescimento
(Universidade Tecnológica Federal do ParanáCuritibaBrasilEspecialização em Gestão FinanceiraUTFPR, 2019-10-20)
The importation of products by the State of Santa Catarina may be an opportunity to reduce tax costs. This paper addresses issues such as the Brazilian tax burden and state incentives to attract companies to regional ...
Extrinsic incentives and tax compliance
(Centro de Investigación y Docencia Económicas, División de Administración Pública, 2016)
A tributação como um dos instrumentos à sustentabilidade ambiental
(2013-11)
This paper discusses the role of taxation as a tool to reach environmental sustainability. As an attempt to explain the topic, the Convênio CONFAZ nº.100/97, which reduces to zero the Brazilian Sales Tax (Imposto sobre ...
Incentivos tributarios para generación de energía a través de fuentes no convencionales en Colombia
(Centro de Estudios Fiscales, 2017-12-13)
La Ley 1715 de 2014 estableció una serie de incentivos de tipo tributario, contable y arancelario con el fin de promover el desarrollo de proyectos de generación a través de Fuentes No Convencionales de Energía Renovables ...
Three principles of competitive nonlinear pricing
(Fundação Getulio Vargas, 2002-03-01)
We make three contributions to the theory of contracting under asymmetric information. First, we establish a competitive analog to the revelation principIe which we call the implementation principIe. This principIe provides ...